38.—(1) In so far as any Commencement Order made in exercise of the powers conferred by Article 2(2), (3)(a) and (4) of the Welfare Reform (Northern Ireland) Order 2015 has a consequential effect on housing benefit so shall it also have that effect on low income rate relief.
(2) Subject to the condition in paragraph (3), a person shall not be eligible to make a claim to low income rate relief in accordance with the Rate Relief (General) Regulations (Northern Ireland) 2007(1) or the Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007(2) on any date on which that person is eligible to claim universal credit in accordance with the Universal Credit Regulations.
(3) The condition is that where a person, but for paragraph (2), would be eligible to claim housing benefit by virtue of regulation 3(2)(a) of the Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016(3) (housing benefit in respect of specified accommodation) for a hereditament that person may also claim and be entitled to low income rate relief for that hereditament.